House Bill 205

Last Action to Appropriations & Revenue (H)
Title AN ACT relating to sales and use taxes.
Bill Documents Bill
Bill Request Number 361
Sponsors R. Adams, S. Overly, L. Belcher, J. Bell, B. Damron, M. Denham, C. Embry Jr., K. Flood, D. Graham, R. Henderson, T. McKee, M. Meredith, T. Mills, D. Osborne, R. Palumbo, R. Rand, C. Rollins II, S. Santoro, W. Stone, A. Webb-Edgington, S. Westrom
Summary of Original Version Amend KRS 139.531 to exempt from sales and use tax sales of machinery, machinery attachments, repair parts, replacement parts, feed and feed additives, water, farm chemicals, on-farm equine facilities, fuel to operate machinery, seed and commercial fertilizer, if the property is purchased by a person regularly engaged in the occupation of breeding, raising, training, racing, or exhibiting equine as a business and the property is exclusively and directly used in that occupation; amend KRS 139.470 to conform. EFFECTIVE August 1, 2012.
Index Headings of Original Version Taxation - Sales and Use, horse farm purchases, exemption
Taxation, Sales and Use - Horse farm purchases, exemption
Effective Dates, Delayed - BR 361, August, 2012


  • introduced in House
  • to Appropriations & Revenue (H)

Last updated: 8/27/2019 8:05 PM (EDT)